Hong Kong Inland Revenue has announced the order for the implementation of the pending income tax treaty with Mauritius. The treaty, signed by Mauritius on 14 September 2022 and by Hong Kong on 7 November 2022, is the first of its kind between the two jurisdictions. It will enter into force once the ratification instruments are exchanged and will apply in Hong Kong from 1 April next following its entry into force and in Mauritius from 1 July next following its entry into force.
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Order …